随着我国经济的快速发展，长期以来我国传统线下外贸业务取得了长足的发展，但 仍受到如法律约束、语言壁垒、国际经济环境及市场形势多变等诸多阻碍。近些年来， 随着互联网科技的飞速发展，外贸电商突破了传统外贸所面对的重重壁垒，逐渐成为全 球跨境贸易的主要力量之一。本以 SK 国际网购商城项目作为研究对象，通过商业 计划书的形式，运用战略管理、营销管理、运营管理和财务管理等方面的理论，对项目 进行了全方位详细的分析和规划，在为本项目制定发展规划的同时向风险投资者做出介 绍。 本文首先对项目背景、发展规划和商业模式等方面进行了介绍。接着，运用 PEST 模型和波特五力模型分别对宏观环境和欧亿·体育（中国）有限公司竞争环境进行了分析，并运用 SWOT 分析 法对项目的优劣势以及外部的机会与威胁进行了分析，由此可知，项目面临的外部环境 十分有利，内部优势远大于劣势。在此基础上，通过 STP 营销分析选择了目标市场，并 对项目进行了定位；然后运用 4P 理论为项目制定了营销组合策略。在营销计划的基础 上，介绍了组织架构和管理团队，并制定了人员的配置及薪酬计划，制定了项目建设计 划。 在以上分析的基础上，进行了投融资计划与退出方式说明、收入和支出预测、现金 流预测和项目效益评价等方面的工作。本项目计划投资 500 万元，其中初始投资为 105 万元，计划向风险投资者融资 400 万元。以项目资本成本 15%作为贴现率计算，项目经 营前 5 年的净现值（NPV）为 887.35 万元，前 5 年的修正内部收益率（MIRR）为 46%， 动态投资回收期为 3.12 年，可见本项目的经济效益十分显著。 最后，对本项目进行了风险定量及定性分析。通过敏感性分析可知，本项目具有一 定的抗风险性，风险较小；通过对可能存在的政策风险、管理风险、金融风险、市场风 险和技术风险进行定性分析可知，这些风险均可通过相应的对策来规避或控制。 关键词，巴西市场；网购商城；商业计划书 II Abstract With the rapid development of China’s economy, the traditional offline international trade businesses has enjoyed a rapid growth for a long time, but still suffer from obstacles such as law, language barriers, the changeable of the international economic environment and market. These years, with the help of information technology, the foreign trade e-commerce broke the barriers mentioned above and gradually became one of the main forces of the global cross-border trade. This business plan chooses SK international online shopping mall project as the research object, using the form of a business plan, through the comprehensive knowledge of strategic management, marketing management, operation management and financial management theory to analyze the project. At the same time making an introduction to the risk investors. This business plan firstly introduced the project background, development planning and business model of the project, and then using PEST model and Porter’ five-forces model to analyze the macro environment and industry competition environment, finally using SWOT method to reveal the advantages and disadvantages of the project as well as the external opportunities and threats and drew up a conclusion that the project faces with an excellent external environment, the internal advantages outweigh the disadvantages. On this basis, the paper use the STP marketing analysis to determine the target market and the location of the project; then use the 4P theory developed marketing mix strategy for the project. After that, this paper introduces the organization structure and management team; configures the personnel and the compensation plan and develops a construction plan of the project at the end. On the basis of the above analysis, the paper introduces the investment and financing plans and exit way of the project, makes an income and expenditure forecast, cash flow forecast and the project benefit evaluation, etc. The project’s initial investment is 5 million yuan, of which 4 million yuan is planned to bring in the venture capital. On 15% discount rate, the net present value (NPV) is 8.8735 million yuan in the first 5 years, with 46%modified internal rate of return and 3.12 years dynamic investment recovery period. The economic benefit is very significant for the project. Finally, the business plan makes the sensitivity analysis and the risk analysis for the project; analyzes the possible policy risk, management risk, financial risk, market risk and III technical risk, using single factor sensitivity analysis and multi-factor sensitivity analysis shows that the project has a certain resistance to risks and proves that these risks can be avoided or controlled through the corresponding measures. Key word， Brazilian market；Online Shopping Mall；Business plan IV 目 录 摘要.........................................................................................................................................I ABSTRACT .............................................................................................................................. II 图表清单.................................................................................................................................VII 第一章 绪 论..........................................................................................................................1 1.1 研究的背景及意义 ......................................................................................................... 1 1.2 相关文献综述 ................................................................................................................. 2 1.2.1 商业计划书的编写.................................................................................................. 2 1.2.2 本文编写涉及的相关理论...................................................................................... 3 1.2.3 小额跨境电子商务的研究文献.............................................................................. 5 1.3 研究方法与内容 ............................................................................................................. 6 第二章 项目简介及环境分析..................................................................................................9 2.1 项目的发起 ..................................................................................................................... 9 2.2 项目发展规划及商业模式 ............................................................................................. 9 2.2.1 项目发展规划.......................................................................................................... 9 2.2.2 商业模式................................................................................................................ 10 2.3 外部环境分析 ............................................................................................................... 10 2.3.1 宏观环境分析........................................................................................................ 10 2.3.2 欧亿·体育（中国）有限公司环境分析........................................................................................................ 13 2.3.3 竞争对手分析........................................................................................................ 16 2.4 内部环境分析 ............................................................................................................... 16 2.5 SWOT 分析.................................................................................................................... 17 2.5.1 项目的优势............................................................................................................ 17 2.5.2 项目的劣势............................................................................................................ 18 2.5.3 项目的机会............................................................................................................ 18 2.5.4 项目的威胁............................................................................................................ 18 2.5.5 组合分析................................................................................................................ 18 V 2.6 本章小结 ....................................................................................................................... 19 第三章 市场分析与营销策略......................................................................................